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1999 (12) TMI 66 - SCH - CustomsExtract: .......he prices of machines. Therefore, ascertaining the value of the second-hand machine imported by the appellants, when new, based on the certificate produced by the appellant itself, and scaling down that price by giving depreciation does not appear to be an arbitrary method of ascertaining its value. 2. The appeal is dismissed. No order as to costs.
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